国际结算课程复习

1、国际结算课程复习资料一、重点词汇英汉互译：第一章 国际结算的介绍Correspondent Bank 代理行 Control Documents 控制文件 Test key 密押 Terms and conditions 费率表 Specimen of authorized signature 印鉴 SWIFT 环球银行金融电讯协会Debit (for bank) 借记 Credit (for bank) 贷记 Nostro account 往户账 Vostro account 来户账IMF 国际货币基金组织 ICC 国际商会 WBG 世界银行组织CHIPS 英国同业银行自动支付系统 CHAP

2、S 纽约银行同业电子清算系统URC522 跟单托收统一规则 UCP 600跟单信用证统一惯例国际结算 International Settlement预付货款 Payment in advance 赊账 Open Account(O/A)汇款(汇付）Remittance 托收 Collection跟单信用证Documentary L/C 银行保函 Bank Guarantee第二章 票据Recourse 追索 Non-causation 无因性 流通工具 Negotiable Instrument汇票 Bill of Exchange/Draft本票 Promissory Note支票 Che

3、ck/Chequedrawer 出票人payer/drawee 付款人payee 收款人endorser 背书人acceptor 承兑人Holder 持票人Holder for value 对价持票人Holder in due course/Bona fide holder 正当持票人/善意的持票人汇票出票Issue 背书Endorsement） 提示（Presentation 承兑（Acceptance保证Guarantee 付款Payment 拒付Dishonor 追索Recourse拒绝证书Protest Tenor 付款期限 Usance bill 远期汇票Blank endorsem

4、ent 空白背书 Acceptance/payment for honor参加承兑和参加付款支票Crossed check 划线支票 Uncrossed check 非划线支票 Open check 现金支票Rubber check/bad check 空头支票Collecting bank 托收行out of date 过期第三章Remittance 汇付，顺汇 Reverse remittance 逆汇Remitter 汇款人 Remitting bank 汇出行 Paying bank 汇入行，解付行Beneficiary or payee 收款人，受益人Reimbursement of

5、 remittance cover 拨头寸T/T 电汇 M/T 信汇 D/D 票汇 Payment in advance 预付货款Open account / payment after goods arrival 赊销 Consignment 寄售第四章Documentary collection 跟单托收 Clean collection 光票托收Direct collection 直接托收 D/P at sight 即期付款交单D/P after sight 远期付款交单 D/A 承兑交单 D/P.T/R/ 付款交单凭信托收据借单 Outward bills/出口押汇Inward bil

6、ls /进口押汇 Principal/委托人Remitting Bank/托收行 Collecting Bank/代收行Drawee/付款人Principals representative in case of need/需要时的代理 第五章Applicant 申请人 Beneficiary 受益人 Issuing Bank 开证行Advising Bank通知行 Confirming Bank 保兑行 Paying Bank 付款行承兑行Accepting Bank 议付行Negotiating Bank 偿付行Reimbursing Bank索偿行Claiming Bank 寄单行Rem

7、itting Bankinduplicate一式两份 intriplicate一式三份inquadruplicate一式四份 inquintuplicate一式五份Confirm 保兑 Negotiate 议付 undertaking 承诺 Primary liability forpayment of the Issuing Bank 开证行承担第一性付款责任Documentary Credit Nominated Bank指定银行 soft clause软条款 跟单与光票信用证 Documentary and clean L/C不可撤销与可撤销信用证 Irrevocable and rev

8、ocable L/C保兑与不保兑信用证 Confirmed and unconfirmed L/C即期付款、延期付款、承兑和议付信用证，假远期信用证Sight、 Usance、 Acceptance and Negotiation L/C 可转让与不可转让信用证 Transferable and Untransferable L/C循环信用证 Revolving L/C 对开信用证 Reciprocale L/C背对背信用证 Back to back L/C 预支（红条款）信用证）Anticipantory L/C备用信用证 Standby L/C二、知识重点：第一章 国际结算的介绍一、国际结

9、算定义：（Definition）1、是指处于两个处于不同国家的当事人通过银行办理的两国间货币收付业务。International settlement refers to the money transfer via banks to settle accounts, debts and claims among different countries.Three elements in international settlement (国际结算中的三要素)Person in different countries(不同国家)Buyers and sellers in the interna

10、tional transaction are not competitors, but corporative partners for seeking long-terms and common interest. （买卖双方是朋友）注：我国内地与港澳台地区尽管不是跨国货币收付，但因处于不同的货币区域，故在实务中仍作为国际贸易结算来处理。Banks Participation(银行参与)Facilitating funds transfer efficiently world-wide(银行参与促进国际间资金转移)Funds transfer（资金转移）二、国际结算的类型（Types of

11、IS）1、International Trade Settlement: visible trade（有形贸易）占了国际结算的80%（国际贸易结算）2、International Non-trade Settlement：（国际非贸易结算） invisible trade（无形贸易） financial transaction (金融交易) payment between governments 占了国际贸易的20%，但是在快速增长。三、国际结算的基本方式（Basic method of IS）1、Settlement on commercial credit：（基于商业信用的结算） Paym

12、ent in advance (预付款/先结后出/先款后货) Open Account (赊账交易/赊销/先货后款/先出后结)Remittance(汇付)Collection(托收)Settlement on bank credit： (基于银行信用的结算) Letter of Credit(信用证) Bank guarantee(银行保函) 2、Correspondent Bank(代理行)：a bank having direct connection of friendly service relation with another bank.3、如何建立代理行关系(1)The fact

13、ors should be considered when choosing the best bank:the reputation of the bank （银行信誉） size of the bank（规模）service offered by the bank（服务） physical feature and personnelsign contract and exchanging control documents(控制文件) Specimen Signature(印鉴样本) Telegraphic test key(密押)Terms and conditions(条款费率表)4、

14、A nostro a/c is our account of our money, held by you . (往帐）本国银行在国外银行持有的外币帐户 A vostro a/c is your account of your money, held by us. （来帐）国外银行在本国银行持有的本币账户A credit means a sum of money going into my account. (increase)(贷记）A debit means a sum of money leaving my account. (decrease)（借记）、重点句子理解（1）Please

15、Debit the Sum to Our Account with you.(请将汇款金额贷记你行在我行的账户) （2）In cover, we have credit the sum to your account with us.(作为偿付，我行将金额贷记你行在我行的账户) （3）In cover, we have instructed.Bank to debit our account and credit your account with them.(作为偿付，我行已授权银行将汇款金额借记我行账户并贷记你行在该行的账户。)（4）In cover, we have instructed

16、 A bank to pay the sum to your accountwith B bank.(作为偿付，我行已指示A银行将汇款金额付给你行在B银行的账户)第二章 票据一、Characteristics of negotiable instruments（流通票据的特征）1、Right to be paid（设权性)票据发行的目的是设定票据上的权利和义务，以便票据能代替现金执行支付手段的功能。2、Negotiability（流通性） Can be effected ONLY by delivery or endorsement 通过直接交付或背书后交付完成转让。P26特点：票据转让不必通

17、知债务人正当持票人的权利不受前手票据权利缺陷的影响票据受让人获得全部票据权利3、Non-causation(无因性）票据一旦作成，票据权利和义务的执行就与票据原因相分离。如：票据的转让过程中，不需要调查票据原因是否合理、合法。4、Requisite in form（要式性）票据的存在不重视其原因，但却非常强调其形式和内容。只有形式和内容都符合法律规定的票据，才是合格的票据。5、Recourse（可追索性）票据遭到拒付，正当持票人可以向票据债务人追索，要求取得票据权利。二、 Parties to a negotiable instrument（流通票据的当事人）1、Main parties（主要

18、当事人）出票人drawer 付款人payer/drawee 收款人payee 2、Remote parties （其他当事人/非主要）背书人endorser 承兑人acceptor 持票人holder 正当持票人/善意的持票人（holder in due course/bona fide holder）善意地花了对价，取得一张表面完整、合格的未到期票据的持票人 付对价持票人（holder for value）a person who possesses an instrument for which value has been given by himself or by some othe

19、r person prior to him in forms of money, goods,or services.付对价持票人是本人或前手已经付过对价的票据持有人。 例如：甲为清偿乙的债务开出支票一张交与乙，乙作为礼物赠送于丙。乙为该支票的取得付出了对价而丙取得支票虽并未付出对价，仍是付对价持票人。 汇票一、定义：A Bill of exchange is an unconditional order in writing, signed by the drawer to drawee,require the drawee to pay on demand or at a definite

20、 future time a certain sum of money to or to the order of Payee.汇票是由一个人（drawer）/出票人向另一个人(drawee)/受票人签发的无条件的unconditonal书面命令order in writing要求其在见票时或在未来某一规定的或可以确定的时间(tenor)将一定金额的款项支付给某一特定的人或指定的人或持票人(payee) 二、Essential items required in a bill of exchange（汇票的必要项目）1、Absolutely nec essary items 绝对必要项目 Th

21、e word “ bill of exchange/draft”（汇票字样）An unconditional order to pay （无条件的支付命令）A fixed amount of money（确定的金额）Name of the payee(抬头人名字）P32限制性（Restricted Order） 不能流通转让,只有汇票上指定的收款人才能接受票款 e.g. pay to *only; not transferrable 指示性（Demonstrative Order） 可经背书转让 e.g. pay to the order of */pay to * (or order)来人抬

22、头（我国不允许）pay to bearerDate of issue（开立日期）to determine the expiry date and paying date;make sure whether the drawer has disposing capacity Name of drawee（付款人名字）The signature of the drawer（出票人签名）without the signature of the drawer or forged signature makes an instrument invalid2、Relatively necessary it

23、ems 相对必要项目Place of issue Place of payment Tenor 付款期限 P37即期付款(pay on demand/at sight) 远期付款：出票后定期certain days after date 见票后定期certain days after sight 定日付款fixed date 提单日后定日付款certain days after B/L （3）Items at will任意记载利息、利率及汇率（interest ，interest and exchange rate）提示期限（Limit of time for presentation）出票依

24、据（Drawn Clause）“Drawn under ”凭*行开出的*号信用证免作退票通知或放弃拒绝证书（Notice of Dishonor Excused or Protest Waived） 付一不付二“Second of the same tenor and date unpaid”P33预备付款人（Referee in case of need）三、Classification of bills of exchange 汇票分类 P37According to the drawer（出票人）: P40 Bankers draft and traders draft（银行汇票和商业汇

25、票）According to the acceptor（承兑人）: Bankers acceptance and traders acceptance（银行承兑和商业承兑）According to whether commercial documents are attached there to Clean draft and documentary draft光票和跟单汇票According to the tenor（汇款时间） Demand/sight draft and time/usance draft（即期汇票和远期汇票）四、Acts relating to a bill of e

26、xchange (跟汇票相关的行为) P411、出票（Issue） 包括： to draw and sign a bill（开出汇票）; to deliver it to the payee（把汇票送给收款人） According to the negotiable instrument law：The bill should be complete in form stipulated by the negotiable instrument law in the place of issue；By drawing a bill,the drawer engages that on due

27、presentment the bill will be accepted and paid and that, if dishonored, he will compensate the holder。 When dishonored by non-payment or non-acceptance, the holder must give notice to all the parties who remain liable that the draft has been dishonored to preserve their liabilities on the draft.Acce

28、ptance/payment for honorAcceptance for honor(参加承兑） When a draft has been protested for non-acceptance, any person not being a party already liable on the draft may,with the consent（同意） of the holder, by writing on the bill, accept the bill for the honor of any party to the draft. Payment for honor (

29、参加付款） When a draft has been protested for non-payment, a party not liable on the draft may intervene and pay it for the honor of a party liable on the draft or even the drawer.any person can act as a payer for honor without the consent of the holder.2、背书（Endorsement）P42-44 注意：The payee or holder sig

30、ns on the back of the bill and delivers it to the endorseeA valid endorsement should be an endorsement of the entire bill;P42Endorement is necessory ONLY for Demostrative oder bill . P43Types of EndorsementP42-441) Special endorsement 记名背书/特别背书/正式背书/完全背书 Pay to the order of E Co., signed （the endors

31、ee)For ABC.,New York( theendorser)2) Blank endorsement 空白背书 Pay to order or without（the endorsee)For ABC.,New York( the endorser)3) Restrictive endorsement 限制性背书 Pay to A only/not transferable/not negotiable/pay to A bank for account of B Co.(the endorsee) For ABC.,New York( the endorser)4) Endorsem

32、ent for condition 附条件背书 Pay to the order of E Co. on delivery of B/L to Citibank. .(the endorsee)For A Co.,London( the endorser)3、提示（Presentation）P45Presentation must be made within the reasonable time. P45A sight bill only needs presentation once.（即期汇票只需承兑一次）Time bill after sight need duly presenta

33、tion to fix the maturity.Time bill after date neednt duly presentation but presentation is advised.4、承兑（Acceptance）P46An act by which the drawee promise to make payment at the bill maturity.Note ： P47 When the bill accepted,the acceptor becomes primarily liable to the bill instead of drawer. Accepta

34、nce is generally to be made at a reasonable hour on A business day subsequent to the presentation of the bill before overdue5、 保证（Guarantee or Aval） This act is usually performed by a third party called guarantor, who engages to pay on presentment for a sight bill and accept and pay at maturity for

35、a time bill.注意：the guarantor stands for a debtor such as drawer, endorser,or acceptor and assumes his indebtedness to the holderwhen the guarantor is compelled to pay, his right of recourse arises against the guaranteed and all the prior parties of the guaranteed.6、付款（Payment）7、拒付（Dishonor） 8、追索（Rec

36、ourse） P51In the event of a draft being dishonored, the holder in due course can sue every person who signed the draft prior to him. Qualifications to exert and preserve the right of recourse:Completeness in form of the draftPresenting for acceptance and payment on the due timeNotice of dishonor拒付通知

37、追索图示9、参加承兑和参加付款（Acceptance/Payment for honor) 本票定义：本票是出票人签发的，承诺自己在见票时无条件支付确定的金额给收款人或持票人的票据。 （见书上样本）A promissory note is an unconditional promise in writing made by one person to another, signed by the maker, engaging to pay on demand or at a fixed or determinable future time a sum certain in money t

38、o or to the order of a specified person or to bearer. 支票一、定义：以银行为付款人的即期汇票。（A check is a bill of exchange drawn on a bank payable on demand）P57 A check is an unconditional order in writing, signed by the person giving it, requiring the bank to whom it is addressed（签发） to pay on demand a sum certain i

39、n money to, or to the order of , a specified person or to bearer. 二、Types （类型）0P59 1、Uncrossed check/Open check非划线支票/普通支票/敞口支票/现金支票Can be cashed or transferred （Note）（可用于支取现金和转账）2、Crossed check划线支票/转账支票Can ONLY be transferred,not be cashed（只能转账不能支取现金）划线：在票面上划有两条平行线，规定只能通过银行收款而不能由持票人直接提取现款。P60Purpose

40、 for crossed check （划线支票的目的） a crossing is in effect an instruction by the drawer or holder to the paying bank to pay the fund to bank only instead of to pay in cash for uncertain person.（使用划线支票的目的是为了在支票遗失或被人冒领时，还有可能通过银行代收的线索追回票款）。Types of crossed check（划线支票的类型） P60General crossings 一般划线支票指任何一家银行都可以

41、代收转账的支票在平行线中加列“公司”（AND COMPANY）字样Special crossings 特殊划线支票指票面上两条平行线中间加注了某一家银行的名称，只有这家银行才可以作为票款的代收银行。 例如“请香港渣打银行收入收款人帐（ACCOUNT PAYEE WITH STANDARD CHARTERED BANK，HONGKONG） 3、注意: Open check can change to Crossed check; General crossed check can change tospecial crossed check. （非划线支票可变为划线支票，一般划线支票可变成特殊划

42、线支票）汇票、本票和支票的对比B/E（汇票）P/N（本票）CHECK（支票）Essentiality（本质）Order（命令）Promise（承诺）Order（命令）Function（功能）Payment（支付）paymentpaymentCredit（信贷）creditNegotiable（流通转让）Negotiable（流通）basic parties（主要当事人）Drawer（出票人）Maker（出票人）depository bank（存款 行）Drawee（付款人）draweeDepositor（存款人）Payee（收款人）payeeTerms（期限）Sight/demand（即期）s

43、ightsightTime/usance（远期）fixed future timePrimary obligor（主要债务人）Drawer before acceptedAcceptor after accepted（承兑前是出票人，承兑后是承兑人）Maker（出票人）Certifier if soCopies（份数）1 set for duplicate（一式两份）Sola （一份）Sola Documentary（是否跟单）yesnono 第三章 汇付Remittance一、Based on the movement direction of the instruments in rela

44、tion to the funds, two typies:（根据资金和票据的流向不同，支付方式可以分为顺汇和逆汇，在国际贸易中，汇付是顺汇，托收和信用证都是逆汇）二、Methods and procedures of remittance P691、电汇（telegraphic transfer, T/T） the remitting bank sends the P.O. to the paying bank by cable, telex, or SWIFT, authorizing the paying bank to make payment to the payee. fast ;

45、 safe ; limited time for banks to keep the funds 2、信汇（mail transfer，M/T） the remitting bank transfers the funds by mailing a P.O. ,trandiional methods,slow & unsafety procedures for M/T and T/T (1)Remittance application with funds and commission;(汇款人填写电汇申请书，并交款付费给汇出行)(2)Remitting bank retuns receipt

46、 to remitter and debits his a/c（汇出行汇出行接受申请给汇款人电汇回执并借记其银行账户）(3)sends P.O. /telex/SWIFT instructing paying bank to make payment （汇出行根据电汇申请人的指示，用电传或SWIFT方式向国外代理行发出汇款委托书）(4)after authenticating(认证） by paying bank, notifies the payee with a copy of receipt（汇入行收到国外用电传或SWIFT发来的汇款委托书，核对密押相符后，缮制电汇通知书，通知受款人取款

47、）(5)upon receipt,the payee presents the paying bank the copy receipt（受款人持通知书一式两联到汇入行取款）(6)Check the identity of the payee then make payment（汇入行核对收款人的身份然后付款）(7)Paying bank will claim reimbursements according to the clause in the cable message（ 同时，汇入行将付讫款项的借记通知寄给汇出行，完成一笔电汇汇款）3、票汇（remittance by bankers

48、 demand draft, D/D） On the request of the remitter, the remitting bank draws a demand draft on its overseas branch or correspondent bank ordering the latter to pay on demand to the payee upon presentation. convenient and transferable. 汇出行应汇款人的申请，代汇款人开立以其分行或代理行为解付行的银行即期汇票 ,可称为银行支票。如果汇出行与汇入行是联行还可视为银行本

49、票，此票不需拨头寸。 procedures for D/D 票汇结算业务程序（D/D） 适用于一手交钱、一手交货的贸易。Bankers demand clean draftin D/DThe remitter applies for remittance to remitting bank. 汇款人填写票汇汇款申请书，交款付费给汇出行The remitting bank will check the remitters account .if it is positive, the remitting bank will debit the account and draw a draft o

50、n the paying bank pay or pay to the order of the beneficiary. 汇出行开立一张以汇入行为付款人的银行即期汇票交给汇款人The remitter will send the draft to the beneficiary. 汇款人将汇票寄给收款人The remitting bank will keep the paying bank aware of the remittance via inter-bank system. 汇出行将汇票通知书寄汇入行Upon receipt of the draft, the beneficiary

51、 will present the draft for payment to the paying bank. 收款人提示银行即期汇票给汇入行要求付款After authentication of the draft against authorized signature ,the paying bank will release the funds to the beneficiary. 汇入行借记汇出行帐户，取出头寸，通过银行印鉴验证汇票的真实性后，解付汇款给收款人draft六、三种支付方式的比较：第四章 托收一、跟单托收有两种交单方式：付款交单和承兑交单1、付款交单（documents

52、 against payment，D/P)A.即期付款交单（D/P at sight)B.远期付款交单（D/P at days after sight)Procedures of D/P P912、承兑交单（documents against acceptance，D/A) P92二、Basic parties to a collection （当事人）P851、委托人 principal-seller(drawer) 出口商/卖方（出票人） collection application 托收申请书(P94)2、托收行 remitting bank/寄单行 （出口地银行） collection

53、 instruction (开立的依据：托收指示 P95）3、代收行 collecting bank /提示行 presenting bank （进口地银行）4、付款人 payer - buyer (drawee)（进口商） 5、需要时的代理 principals representative in case of need（在托收业务中，如发生付款人拒付，委托人可指定在付款地的代理人代为料理货物存仓、转售、运回等事宜。)四、Trade financing under D/P after sightQ1、How to settle the problem when both goods and

54、 documents have arrived but the draft is usance?（如何解决“货已到但汇票尚未到期”？）Trust Receipt For Importer（信托收据） Inward Bills -进口押汇 ,即代收行允许进口商凭T/R借单提货。So it is collecting bank financial for importer D/P.T/R (signed in S/C)- 付款交单，凭信托收据借单,从票据法的角度来看，它还不如DA好 。So it is exporter financial for importer 信托收据（trust receipt）T/R在进口商向代收行出具信托收据预借单据又分为两种情形： 第一是进口商在征得代收行同意的情况下，出具